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PERMANENT REDUCTION TO GENERAL FUND APPROPRIATION 

EFFECTIVE FISCAL YEAR 2019 

PREPARED BY: 

GENERAL LEDGER AND ADVISORY BRANCH 

FISCAL ACCOUNTING 

BUREAU OF THE FISCAL SERVICE 

U.S. DEPARTMENT OF THE TREASURY 
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Version Number Date Description of Change Effective 

USSGL TF

1.0 2002 Original Version 2.0 09/2018 Updated case study (account numbers and titles, Transaction 

Codes, crosswalks) in accordance with T/L S2-18-08 and revised the Introduction. 

18-08 
PERMANENT REDUCTION TO GENERAL FUND 

EFFEC

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Introduction 

General Fund appropriations are derived from the General Fund of the U.S. Government (General Fund) as speciAppropriations Act or Authorization Act (i.e. Mandatory Appropriation) and are posted to a Treasury Appropriat

a Treasury warrant. Similarly, a General Fund of the U.S. Government appropriation can be reduced by a Treasureductions against a General Fund Appropriation, the transactions are classified as permanent because the amounGeneral Fund of the U.S. Treasury whereas a temporary reduction is not returned to the General Fund of the U.SThe following two USSGL accounts are highlighted in this scenario. 

 439200 Permanent Reduction - New Budget Authority  439300 Permanent Reduction - Prior-Year Balances 

Rescissions and cancellations of the General Fund appropriations are considered to be permanent reductions unle

clearly indicates that the reduction is temporary. Permanent reductions of General Fund appropriations revert bacFund of the U.S. Government. Reductions of contract authority and borrowing authority are also usually perman

No. A-11 Section 20). Permanent reductions are recorded on distinct SF 133 and Budget Schedule P line numberA-11 Appendix F). For more information on how to record a reduction, please see OMB Circular No. A-11. This scenario captures permanent reductions of the General Fund appropriations. For report presentation purposescenario is considered discretionary and does not expire at the end of year 1 or 2. In year 1, USSGL account 439Reduction – New Budget Authority” is used to reflect a reduction of new budget authority provided to a general 

Similarly, a reduction of prior-year balances derived from a general fund appropriation is reflected in USSGL ac“Permanent Reduction – Prior-Year Balances” in year 2. 
PERMANENT REDUCTION TO GENERAL FUND 

EFFEC

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Listing of USSGL Accounts Used in This Scenario 

Account Number Account Title 

Budgetary 411900 Other Appropriations Realized 420100 Total Actual Resources - Collected 439200 Permanent Reduction – New Budget Author439300 Permanent Reduction – Prior-Year Balances 445000 Unapportioned Authority 451000 Apportionments 461000 Allotments - Realized Resources Proprietary 101000 Fund Balance With Treasury 299100 Other Liabilities - Reductions 310000 Unexpended Appropriations - Cumulative 310100 Unexpended Appropriations – Appropriation310600 Unexpended Appropriations - Adjustments 

*For USSGL Account Definitions, please refer to the USSGL Treasury Financial Manual Supplement, Section II, AccouA beginning Trial Balance is not used in this scenario.
PERMANENT REDUCTION TO GENERAL FUND 

EFFEC

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Year 1 

Illustrative Transactions 

1-1 To record a General Fund appropriation, as reflected in an Appropriations Act. Treasury processes a warranDiscretionary General or Revolving Fund TAFS DR CBudgetary Entry 411900 Other Appropriations Realized  445000 Unapportioned Authority Proprietary Entry 101000 (G) Fund Balance With Treasury  310100 (G) Unexpended Appropriations – Appropriations Received 

6,000 6,000 

 

1-2 To record a permanent reduction of new budget authority derived from the General Fund of the U.S. GovernDiscretionary General or Revolving Fund TAFS DR CBudgetary Entry 445000 Unapportioned Authority  439200 Permanent Reduction – New Budget Authority Proprietary Entry 310600 (G) Unexpended Appropriations – Adjustments (RC 41)  299100 Other Liabilities - Reductions 

500 500 

 
PERMANENT REDUCTION TO GENERAL FUND 

EFFEC

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1-3 To record the withdrawal of funds for the permanent reduction of the unexpended appropriation. Treasury preturning fund balance to the General Fund of the U.S. Government. 

Discretionary General or Revolving Fund TAFS DR CBudgetary Entry None Proprietary Entry 299100 Other Liabilities – Reductions  101000 Fund Balance with Treasury 

 500 

 

1-4 To record approved SF-132 apportionment and subsequent allotment of $5,500. Discretionary General or Revolving Fund TAFS DR CBudgetary Entry 445000 Unapportioned Authority  451000 Apportionments 451000 Apportionments  461000 Allotments – Realized Resources Proprietary Entry None 

5,500 

 5,500 

 

 
PERMANENT REDUCTION TO GENERAL FUND 

EFFEC

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Pre-closing Trial BalancesDiscretionary General or Revolving Fund TAFS Debit AccountsBudgetary411900 Other Appropriations Realized 6,0439200 Permanent Reduction – New Budget Authority 445000 Unapportioned Authority 451000 Apportionments 461000 Allotments – Realized Resources TOTAL 6,0Proprietary 101000 (G) Fund Balance With Treasury 5,5310100 (G) Unexpended Appropriations – Appropriations Received 310600 (G) Unexpended Appropriations – Adjustments 5TOTAL 6,0
PERMANENT REDUCTION TO GENERAL FUND 

EFFEC

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Year 1 Closing Entries 

1-5 To record consolidation of actual net-funded resources and reductions for withdrawn funds and to record thactivity to unexpended appropriations. Discretionary General or Revolving Fund TAFS DR CBudgetary Entry 420100 Total Actual Resources – Collected 439200 Permanent Reduction – New Budget Authority  411900 Other Appropriations Realized Proprietary Entry 310100 (G) Unexpended Appropriations – Appropriations Received 

 310000 Unexpended Appropriations – Cumulative  310600 (G) Unexpended Appropriations – Adjustments 

 5,500  500  6,000 

   

1-6 To record closing of unobligated balances to unapportioned authority for unexpired multi-year and no-year Discretionary General or Revolving Fund TAFS DR CBudgetary Entry 461000 Allotments- Realized Resources  445000 Unapportioned Authority Proprietary Entry None 

 5,500 

 
PERMANENT REDUCTION TO GENERAL FUND 

EFFEC

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Post-closing Trial Balances

Debit 

AccountsBudgetary420100 Total Actual Resources – Collected 5,5445000 Unapportioned Authority TOTAL 5,5Proprietary 101000 (G) Fund Balance With Treasury 5,5310000 Unexpended Appropriations - Cumulative TOTAL 5,5
PERMANENT REDUCTION TO GENERAL FUND 

EFFEC

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BALANCE SHEET 

Assets (Note 2):

 Intragovernmental: 1. Fund Balance with Treasury (Note 3) (101000E) 6. Total Intragovernmental (calc.) 15. Total assets (calc.) 

Liabilities: 

28. Total Liabilities (calc.) 

Net Position:

30. Unexpended Appropriations – Funds from Dedicated Collections (Combined or Consolidated Totals) 

(310100E, 310600E) 

34. Total Net Position – Funds from Dedicated Collections (Combined or Consolidated Totals) (Note 21) 

(calc.) 

36. Total Net Position (calc.) 37. Total liabilities and net position (calc.) 
PERMANENT REDUCTION TO GENERAL FUND 

EFFEC

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STATEMENT OF CHANGES IN NET POSITION 

Unexpended Appropriations: 

1. Beginning Balance (310000E) 2. Adjustments (+ or -) 3. Beginning balance, as adjusted (calc. 1 through 2B) 

Budgetary Financing Sources: 

4. Appropriations received (310100E) 6. Other Adjustments (+ or -) (310600E) 8. Total Budgetary Financing Sources ( calc. 4 through 7) 9. Total Unexpended Appropriations ( calc. 3 + 8) 27. Net Position (calc. 9 + 26) 

STATEMENT OF BUDGETARY RESOURCES 

 Budgetary Resources: 1290 Appropriations (discretionary and mandatory) (411900E, 439200E) 1910 Total budgetary resources (calc.)  Status of Budgetary Resources: 

Unobligated balance, end of year: 

2204 Apportioned, unexpired accounts (461000E) 2412 Unexpired unobligated balance, end of year ( calc. 2204 + 2304 and 2404) 2490 Unobligated balance, end of year (total) (calc. 2204 + 2304 +2404 and 2413. Also equal 2412 and 2413) 2500 Total budgetary resources (calc. 2190 and 2490) 
PERMANENT REDUCTION TO GENERAL FUND 

EFFEC

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SF 133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES & BUDGET P

FINANCING SCHEDULE 

(SCHEDULE P) 

BUDGETARY RESOURCES SF 133 

Budgetary authority: Appropriations: Discretionary: 

1100 Appropriation (411900E) 6,001130 Appropriations permanently reduced (439200E) (5001160 Appropriation, discretionary (total) 5,501900 Budgetary authority (total) 5,501910 Total budgetary resources (calc.) 5,501930 Total budgetary resources available 

Memorandum (non-add) entries: All accounts: 

1941 Unexpired unobligated balance, end of year (461000E) 

STATUS OF BUDGETARY RESOURCES Unobligated balance: Apportioned , unexpired accounts: 

2201 Available in the current period (461000E) 5,502412 Unexpired unobligated balance: end of year (calc.) 5,502490 Unobligated balance, end of year (calc.) 5,502500 Total budgetary resources (calc.) 5,50

BUDGET AUTHORITY AND OUTLAYS, NET
PERMANENT REDUCTION TO GENERAL FUND 

EFFEC

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SF 133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES & BUDGET P

FINANCING SCHEDULE 

(SCHEDULE P) 

Discretionary: Gross budget authority and outlays: 

4000 Budget authority, gross (calc.) 5,504070 Budget authority, net (discretionary) 5,50
PERMANENT REDUCTION TO GENERAL FUND 

EFFEC

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Reclassified Statements 

RECLASSIFIED BALANCE SHEET 

1 Assets 2 Non-federal 2.9 Total non-federal assets (calc. 2.1..2.8) 3 Federal 3.1 Fund balance with Treasury (RC 40)/1 (101000E) 3.14 Total federal assets (calc. 3.1..3.13) 4 Total assets (calc. 2.9+3.14) 5 Liabilities: 6 Non-federal 6.10 Total non-federal liabilities (calc. 6.1..6.9) 8 Total liabilities ( calc. 6.10+7.14) 9 Net position: 9.1 Net position– funds from dedicated collections (310100E, 310600E) 10 Total net position (calc. 9.1+9.2) 11 Total liabilities and net position (calc. 8+10) 

RECLASSIFIED STATEMENT OF OPERATIONS AND CHANGES IN NET POSITI

5 Non-federal non-exchange revenue: 5.9 Total non-federal non-exchange revenue (calc. 5.1..5.8) 6 Federal non-exchange revenue: 6.5 Total federal non-exchange revenue (calc. 6.1..6.4) 7 Budgetary financing sources: 7.1 Appropriations received as adjusted (rescissions and other adjustments) (RC 41/1) (310100E, 310600E7.20 Total budgetary financing sources (calc. 7.1..7.19) 8 Other financing sources: 8.11 Total other financing sources (calc. 8.1..8.10) 9 Net cost of operations (+/-) 10 Net position, end of period (calc. 4, 5.9, 6.5, 7.20, 8.11, and 9) 
PERMANENT REDUCTION TO GENERAL FUND 

EFFEC

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Year 2 

Beginning Trial Balances

Debit 

AccountsBudgetary420100 Total Actual Resources – Collected 5,5445000 Unapportioned Authority TOTAL 5,5Proprietary 101000 (G) Fund Balance With Treasury 5,5310000 Unexpended Appropriations - Cumulative TOTAL 5,5
PERMANENT REDUCTION TO GENERAL FUND 

EFFEC

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Year 2 

2-1 To record a permanent reduction of unobligated balances derived from the General Fund of the U.S. GovernDiscretionary General or Revolving Fund TAFS DR CBudgetary Entry 445000 Unapportioned Authority  439300 Permanent Reduction – Prior-Year Balances Proprietary Entry 310600 (G) Unexpended Appropriations - Adjustments  299100 Other Liabilities - Reductions 

100 100 

 

2-2 To record the withdrawal of funds for the permanent reduction of the unexpended appropriation. Treasury preturning fund balance to the General Fund of the U.S. Government. Discretionary General or Revolving Fund TAFS DR CBudgetary Entry None Proprietary Entry 299100 Other Liabilities – Reductions  101000 Fund Balance with Treasury 

 100 

 

2-3 To record approved SF-132 apportionment and subsequent allotment of $5,400. Discretionary General or Revolving Fund TAFS DR CBudgetary Entry 445000 Unapportioned Authority  451000 Apportionments 451000 Apportionments  461000 Allotments – Realized Resources Proprietary Entry None 

5,400 5,400 

 
PERMANENT REDUCTION TO GENERAL FUND 

EFFEC

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Pre-closing Adjusted Trial BalancesDiscretionary General or Revolving Fund TAFS Debit AccountsBudgetary420100 Total Actual Resources - Collected 5,5439300 Permanent Reduction – Prior-Year Balances 461000 Allotments – Realized Resources TOTAL 5,5Proprietary 101000 (G) Fund Balance With Treasury 5,4310000 Unexpended Appropriations – Cumulative 310600 (G) Unexpended Appropriations – Adjustments 1TOTAL 5,5
PERMANENT REDUCTION TO GENERAL FUND 

EFFEC

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Year 2 Closing Entries 

2-3 To record consolidation of actual net-funded resources and reductions for withdrawn funds and to record the 

activity to unexpended appropriations. 

Discretionary General or Revolving Fund TAFS DR CBudgetary Entry 439300 Permanent Reduction – New Budget Authority  420100 Total Actual Resources - Collected Proprietary Entry 310000 Unexpended Appropriations – Cumulative  310600 Unexpended Appropriations – Adjustments 

100 

 100 

 

 

2-4 To record closing of unobligated balances to unapportioned authority for unexpired multi-year and no-year Discretionary General or Revolving Fund TAFS DR CBudgetary Entry 461000 Allotments – Realized Resources  445000 Unapportioned Authority Proprietary Entry None 

5,400 

 
PERMANENT REDUCTION TO GENERAL FUND 

EFFEC

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Post-closing Trial BalancesDiscretionary General or Revolving Fund TAFS Debit AccountsBudgetary420100 Total Actual Resources – Collected 5,4445000 Unapportioned Authority TOTAL 5,4Proprietary 101000 (G) Fund Balance With Treasury 5,4310000 Unexpended Appropriations - Cumulative TOTAL 5,4
PERMANENT REDUCTION TO GENERAL FUND 

EFFEC

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BALANCE SHEET 

Assets (Note 2):

 Intragovernmental: 1. Fund Balance with Treasury (Note 3) (101000E) 6. Intragovernmental (calc.) 15. Total assets (calc.) 

Liabilities: 

28. Total Liabilities (calc.) 

Net Position:

30. Unexpended Appropriations – Funds from Dedicated Collections (Combined or Consolidated Totals) 

(310000E, 310600E) 

34. Total Net Position – Funds from Dedicated Collections (Combined or Consolidated Totals) (Note 21) 

(calc.) 

36. Total Net Position (calc.) 37. Total liabilities and net position (calc.) 
PERMANENT REDUCTION TO GENERAL FUND 

EFFEC

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STATEMENT OF CHANGES IN NET POSITION 

Unexpended Appropriations: 

1. Beginning Balance (310000E) 2. Adjustments (+ or -) 3. Beginning balance, as adjusted (calc. 1 through 2B) 

Budgetary Financing Sources: 

6. Other Adjustments (+ or -) (310600E) 8. Total Budgetary Financing Sources ( calc. 4 through 7) 9. Total Unexpended Appropriations ( calc. 3 + 8) 27. Net Position (calc. 9 + 26) 

STATEMENT OF BUDGETARY RESOURCES 

 Budgetary resources: 1051 Unobligated balance from prior year budget authority, net (discretionary and mandatory) (420100E) 1290 Appropriations (discretionary and mandatory) (439300E) 1910 Total budgetary resources (calc. 1051+1290+1490+1690+1890)  Unobligated balance, end of year: 2204 Apportioned, unexpired accounts (461000E) 2412 Unexpired unobligated balance, end of year ( calc. 2204 + 2304 and 2404) 2490 Unobligated balance, end of year (total) (calc. 2204 + 2304 +2404 and 2413. Also equals sum of the 

amounts on lines 2412 and 2413) 

2500 Total budgetary resources (calc. 2190 and 2490) 
PERMANENT REDUCTION TO GENERAL FUND 

EFFEC

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SF 133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES & BUDGET P

FINANCING SCHEDULE 

(SCHEDULE P) 

BUDGETARY RESOURCES SF 133 Discretionary: Unobligated balance: 

1000 Unobligated balance brought forward, Oct 1 (420100B) 5,501050 Unobligated balance (total) (calc. 1000 through 1042) 5,50

Adjustments: 

1131 Unobligated balance of appropriations permanently reduced (-) (439300E) (1001160 Appropriation, discretionary (total) (1001900 Budgetary authority (total) (1001910 Total budgetary resources (calc.) 5,401930 Total budgetary resources available 

Memorandum (non-add) entries: All accounts: 

1941 Unexpired unobligated balance, end of year (461000E) 

STATUS OF BUDGETARY RESOURCES Unobligated balance: Apportioned , unexpired accounts: 

2201 Available in the current period (461000E) 5,402412 Unexpired unobligated balance: end of year (calc.) 5,402490 Unobligated balance, end of year (calc.) 5,402500 Total budgetary resources (calc.) 5,40
PERMANENT REDUCTION TO GENERAL FUND 

EFFEC

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SF 133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES & BUDGET P

FINANCING SCHEDULE 

(SCHEDULE P)

BUDGET AUTHORITY AND OUTLAYS, NETDiscretionary: Gross budget authority and outlays: 

4000 Budget authority, gross (calc.) 104070 Budget authority, net (discretionary) 10
PERMANENT REDUCTION TO GENERAL FUND 

EFFEC

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Reclassified Statements 

RECLASSIFIED BALANCE SHEET 

1 Assets 3 Federal 3.1 Fund balance with Treasury (RC 40/1) (101000E) 3.14 Total federal assets (calc. 3.1..3.13) 4 Total assets (calc. 2.9+3.14) 5 Liabilities: 6 Non-federal 6.10 Total non-federal liabilities (calc. 6.1..6.9) 8 Total liabilities ( calc. 6.10+7.14) 9 Net position: 9.1 Net position– funds from dedicated collections (310000B, 310600E) 10 Total net position (calc. 9.1+9.2) 11 Total liabilities and net position (calc. 8+10) 
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RECLASSIFIED STATEMENT OF OPERATIONS AND CHANGES IN NET POSITIO

1 Net position, beginning of period (310000B) 4 Net position, beginning of period – adjusted (calc. 1, 2.1, 2.2, 3.1, and 3.2) 5 Non-federal non-exchange revenue: 5.9 Total non-federal non-exchange revenue (calc. 5.1..5.8) 6 Federal non-exchange revenue: 6.5 Total federal non-exchange revenue (calc. 6.1..6.4) 7 Budgetary financing sources: 7.1 Appropriations received as adjusted (rescissions and other adjustments) (RC 41/1) (310600E) 7.20 Total budgetary financing sources (calc. 7.1..7.19) 8 Other financing sources: 8.11 Total other financing sources (calc. 8.1..8.10) 9 Net cost of operations (+/-) 10 Net position, end of period (calc. 4, 5.9, 6.5, 7.20, 8.11, and 9)